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Retrieved on: 2024-03-11 16:51:09
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Summary
The article discusses the impact of artificial intelligence (AI) on the internal audit function (IAF), suggesting that while AI provides competitive advantages in auditing, its adoption faces barriers that require technical knowledge and specific management strategies. Ethical considerations and a potential shift in job roles with AI integration into cybersecurity and healthcare are key concerns. Additionally, theoretical models like UTAUT aid understanding of technology acceptance and use.
Article found on: www.nature.com
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